The employee first pays the gifts to sponsor the partner, and then take the invoice of the purchase gift to the financial reimbursement. How to pay this cost
1 thought on “How to reimburse the gift cost of employees to the cooperatives”
Leave a Comment
You must be logged in to post a comment.
In the process of actual account processing, it is inconvenient to directly list the "gift fee" project, because this gift fee is understood as "commercial bribery" in some cases, which is more taboo. It may also involve deducting personal income tax, etc. Question;
and actual economic activities, there is another business. Generally, business personnel are required to obtain compliance bills to reimburse in the account when they occur. Causes the risk of tax inspection, and the third is to judge the corresponding detailed subjects according to the invoice content.
Te financial tax [2011] Ministry of Finance No. 50 and the State Administration of Taxation on the notice of personal income tax issues on the presence of gifts for corporate promotion and exhibition. , Belong to one of the following situations, do not levy personal income tax:
1. Enterprises sell goods (products) and provide services to individuals through price discounts and discounts;
2. Enterprises are selling goods from personal sales ( At the same time as providing services, it is given gifts, such as communication companies to buy mobile phone bills, online fees, or purchase fees for individuals; 3. Enterprise feedback gifts for individuals who accumulate consumption to reach a certain amount of consumption.
If offers to individuals who belong to the following situations, the individual who obtains the income shall pay personal income tax in accordance with the law. In publicity, advertising and other activities, the individuals outside the unit presented gifts to the individual, and the gifts obtained by individuals should pay personal income tax at a full amount of 20%in accordance with the "other income" items.
. In the annual meeting, symposium, celebrations, and other activities, the enterprise presented gifts to individuals other than the unit in the units. Personal Income Tax.
3. For customers who accumulate consumption to a certain amount, enterprises give additional lottery opportunities. Personal award -winning income, according to the "accidental income" project, pays a full tax rate of 20%of personal income tax.